THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. KERALA STATE ELECTRICITY BOARD

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ITA/21/2020HC KeralaKLHC01000119202006 September 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM6 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the questions of law raised in both appeals were indeed covered by the judgment of the court in Kerala State Electricity Board V. Deputy Commissioner of Income Tax [2010]329 ITR 91(KER). Consequently, by following the ratio laid down in that judgment, the questions were answered in favour of the Assessee and against the Revenue. The appeals filed by the Revenue were dismissed. The operative direction was the dismissal of the Income Tax Appeals.

What were the facts?

The Principal Commissioner of Income Tax, Thiruvananthapuram, filed two appeals before the High Court of Kerala. These appeals were directed against orders passed by the Income Tax Appellate Tribunal, Cochin Bench. ITA No. 21 of 2020 pertains to assessment year 2006-07, with the Tribunal's order dated 08/08/2019 in ITA 53/2019. ITA No. 140 of 2019 relates to assessment year 2009-10, with the Tribunal's order dated 01/11/2018 in ITA 29/2018. The assessee in both appeals is the Kerala State Electricity Board. The appeals were admitted and heard together.

What were the issues?

The primary issue before the High Court was whether the questions of law raised in the appeals were covered by a previous judgment of the same court. The Revenue contended that the questions of law in these appeals were identical to those decided in the case of Kerala State Electricity Board V. Deputy Commissioner of Income Tax. The Assessee, Kerala State Electricity Board, argued that the present appeals should be decided in line with the aforementioned judgment. The court had to determine if the precedent set by the Kerala High Court in the cited case was applicable to the facts and legal contentions presented in these appeals.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM MONDAY, THE 6TH DAY OF SEPTEMBER 2021 / 15TH BHADRA, 1943 ITA NO. 21 OF 2020 AGAINST THE ORDER/JUDGMENT IN ITA 53/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/APPELLANT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM. BY ADV SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/RESPONDENT/APPELLANT/ASSESSEE: KERALA STATE ELECTRICITY BOARD PATTOM, THIRUVANANTHAPURAM (PAN. AABCK5896J) REPRESENTED BY ITS MANAGING DIRECTOR, PIN-695 001. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM ADV RAJA KANNAN FOR THE RESPDT THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 06.09.2021, ALONG WITH ITA.140/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos. 21 OF 2020 & 140 OF 2019 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM MONDAY, THE 6TH DAY OF SEPTEMBER 2021 / 15TH BHADRA, 1943 ITA NO. 140 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 29/2018 OF S.T.A.TRIBUNAL,ERNAKULAM, ERNAKULAM APPELLANT/APPELLANT/RESPONDENT/REVENUE: THE PRINCIPLE COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM BY ADV SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/RESPONDENT/APPELLANT/ASSESSEE: KERALA STATE ELECTRICITY BOARD PATTOM, TRIVANDRUM, (PAN AABCK 5896J). BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 06.09.2021, ALONG WITH ITA.21/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA Nos. 21 OF 2020 & 140 OF 2019 -3- JUDGMENT [ITA Nos.21/2020, 140/2019] S.V.BHATTI,J. Heard Standing Counsel Mr.Christopher Abraham and Adv.Raja Kannan for parties. 2. The Principal Commissioner of Income Tax, Thiruvananthapuram is the appellant in these two appeals. The appeals are filed against following orders pertaining to the assessment years shown hereunder: Sl. No Assessment Year & Date Tribunal Tribunal Appeal No. & Date I.T.A No. 1 2006-07, dtd 30/12/2010 Income Tax Appellate Tribunal, Cochin Bench 53/Coch/2019, dtd 08/08/2019 I.T.A No.21 of 2020 2 2009-10, dtd 21/12/2011 Income Tax Appellate Tribunal, Cochin Bench 29/Coch/2018, dtd 01/11/2018 I.TA. No.140 of 2019

ITA Nos. 21 OF 2020 & 140 OF 2019 -4- 3. The counsel appearing for the parties submit that the questions of law raised in the appeals are covered by the judgment of this Court reported in Kerala State Electricity Board V. Deputy Commissioner of Income Tax1 . 4. By following the ratio laid down in the said judgment, the questions are answered in favour of Assessee and against the Revenue. Income Tax Appeals are dismissed as indicated above. Sd/- S.V.BHATTI JUDGE Sd/- VIJU ABRAHAM JUDGE JS 1 [2010]329 ITR 91(KER)

ITA Nos. 21 OF 2020 & 140 OF 2019 -5- APPENDIX OF ITA 140/2019 APPELLANT'S ANNEXURES: ANNEXURE A TRUE COPY OF THE ORDER U/S 143 (3) OF THE INCOME TAX ACT DATED 21.12.2011. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM DATED 24.11.2017. ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO. 29/COCH/2018 DATED 01.11.2018.

ITA Nos. 21 OF 2020 & 140 OF 2019 -6- APPENDIX OF ITA 21/2020 APPELLANT'S ANNEXURES: ANNEXURE A TRUE COPY OF THE ORDER U/S 143(3) R.W.S 147 OF THE INCOME TAX ACT DATED 30.12.2010. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS), TRIVANDRUM DATED 13.11.2018. ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO.52 & 53/COCH/2019 DATED 8.8.2019.

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